Metlock Inc. had beginning inventory of $13,392 at cost and $21,600 at retail. Net purchases were $132,053 at cost and $177,500 at retail. Net markups were $9,600, net markdowns were $6,700, and sales revenue was $159,500. Assume the price level increased from 100 at the beginning of the year to 120 at year-end. Compute ending inventory at cost using the dollar-value LIFO retail method. (Round ratios for computational purposes to 1 decimal place, e.g. 78.7% and final answer to 0 decimal places, e.g. 28,987.)